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Dissertations / Theses on the topic 'Earnings conservatism'

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Published: 4 June 2021
Last updated: 28 January 2023

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1

Basu, Sudipta. "Conservatism and the asymmetric timeliness of earnings /." Ann Arbor, Mich : UMI, 1995. http://aleph.unisg.ch/hsgscan/hm00224194.pdf.

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2

Chan, Ling-Ching. "Accounting conservatism, earnings quality, and firm valuation." Thesis, University of Manchester, 2005. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.629937.

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This thesis explores the relation between conservatism and earnings quality, and its economic consequences. The principle of conservatism has played an important role in dealing with uncertainties in the process of financial reporting. In the past ten years, substantial market-based accounting research has been devoted to the study of conservatism but few studies have attempted to examine how the nature of conservatism affects earnings quality from an information perspective and whether conservative accounting provides information that is useful in helping investors make investment decisions.
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3

Wakil, Gulraze. "Conservatism, Earnings Persistence, and the Accruals Anomaly." Kent State University / OhioLINK, 2011. http://rave.ohiolink.edu/etdc/view?acc_num=kent1301329397.

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4

Valentinčič, Aljoša. "Accounting conservatism, earnings components and accounting losses." Thesis, University of Glasgow, 2004. http://theses.gla.ac.uk/1137/.

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This study provides evidence on accounting conservatism based on a large sample of publicly-quoted UK companies over the period 1969-2001. The effects of conservation accounting are studied both indirectly and directly by using earnings measures containing varying levels of accruals and by further decomposing earnings into its operating cash flows and distinct accruals components. The analyses are also separated according to the sign of earnings and earnings components, and account for the effects of asset-recognition rules. Even though conservatism is an accruals phenomenon, this is the first
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5

Dargenidou, Christina. "Accounting conservatism in expected earnings : a European study." Thesis, Bangor University, 2006. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.432055.

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6

Wang, M. (Meng). "The impact of earnings management on accounting conservatism." Master's thesis, University of Oulu, 2012. http://jultika.oulu.fi/Record/nbnfioulu-201210081042.

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Abstract. This study attempts to explore and empirically examine the impact earnings management has on earnings conservatisms. I argue that in the practice of income-decreasing earning management, managers more likely accelerate the recognition of bad news in earnings than good news and it thus actually influences firms’ earnings conservatism by biasing the degree of firms’ earnings conservatism upwards. While in the practice of income-increasing earnings management, managers more likely speed up the recognition of good news in earnings while defer the recognition of bad news in earnings and i
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7

LI, Yongbo. "Tax-induced earnings management, auditor conservatism, and tax enforcement." Digital Commons @ Lingnan University, 2014. https://commons.ln.edu.hk/acct_etd/17.

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Prompted by the recent statutory corporate income tax-rate reduction in China, in this study I investigate whether the constraining effect that quality auditors have on tax-related discretionary current accruals (DCA) differs for two sub-groups of listed firms with tax incentives to manage earnings upward versus downward. I also explore whether the effectiveness of tax authority scrutiny (i.e. tax enforcement) on DCA differs for the same two groups. I find that the firms’ two external monitors are sensitive to the direction of managerial incentives for earnings management. Specifically, higher
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8

Sultana, Nigar. "Audit committee effectiveness and earnings conservatism : an Australian analysis." Thesis, Curtin University, 2010. http://hdl.handle.net/20.500.11937/2128.

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The overarching objective of this study is to examine the association between audit committee effectiveness and the level of earnings conservatism exhibited by Australian publicly listed firms. Studying the audit committee effectiveness/earnings conservatism linkage is both important and timely given the deterioration in reported earnings by firms. This study measures audit committee effectiveness based on four prime components underlying its effectiveness (i.e., independence; financial expertise; experience; and diligence) and earnings conservatism is measured following Basu (1997) and Ball a
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9

Li, Dan. "Auditor tenure and accounting conservatism." Diss., Available online, Georgia Institute of Technology, 2007, 2007. http://etd.gatech.edu/theses/available/etd-06262007-165211/.

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Thesis (Ph. D.)--Management, Georgia Institute of Technology, 2008.<br>Mulford, Charles, Committee Member ; Schneider, Arnold, Committee Chair ; Comiskey, Eugene, Committee Member ; Church, Bryan, Committee Member ; Basu, Sudipta, Committee Member.
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10

Ahamad, Rapani Nor Hanani. "Influence of auditor quality and audit committee effectiveness on earnings conservatism of Malaysian public listed firms." Thesis, Curtin University, 2011. http://hdl.handle.net/20.500.11937/890.

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This study investigates whether earnings conservatism is significantly higher amongst Malaysian publicly listed firms subject to higher standards of ‗direct custodian excellence‘ of the financial reporting system relative to counterparts subject to lower direct custodian excellence standards. Drawing on agency theory, supplemented by tenets of key corporate governance reforms undertaken in Malaysia since the Asian financial crisis in 1997, it is expected that direct custodian excellence is positively associated with earnings conservatism.For purposes of the main analysis, conservatism is defin
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11

Li, Shaling. "The reliability of the Basu Earnings conservatism metric, with particular reference to its association with auditor quality." Thesis, Lancaster University, 2008. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.525324.

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12

Helbok, Günther. "On the change in, and motives for, UK voluntary disclosure in the face of material earnings surprises and on the nature and rationality of analysts' forecasts under earnings conservatism." Thesis, University of Manchester, 2000. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.506151.

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13

Suh, SangHyun. "The characteristics of a classified board and the effects of the board on earnings quality, accounting conservatism, and credit risk." Related electronic resource: Current Research at SU : database of SU dissertations, recent titles available full text, 2009. http://wwwlib.umi.com/cr/syr/main.

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14

Gao, Boshi. "Does board gender diversity influence the adoption of conservative accounting policies?" Thesis, Queensland University of Technology, 2021. https://eprints.qut.edu.au/209801/1/Boshi_Gao_Thesis.pdf.

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The thesis examines whether corporate board gender diversity affects corporate accounting conservatism. This study finds that board gender diversity is positively associated with corporate accounting conservatism and that the voluntary board gender requirements in Australia from 2010 to 2014 (‘post’ recommendation period) did not significantly influence the strength of the association between board gender diversity and corporate accounting conservatism. These findings serve as a good reference point for policy makers and further studies investigating gender quota recommendations in the future.
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15

Seidler, Jean Carlos Oliveira. "Índice de earnings quality das empresas listadas no mercado de capitais no Brasil." Universidade do Vale do Rio dos Sinos, 2015. http://www.repositorio.jesuita.org.br/handle/UNISINOS/4677.

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Submitted by Maicon Juliano Schmidt (maicons) on 2015-08-05T14:36:18Z No. of bitstreams: 1 Jean Carlos Oliveira Seidler.pdf: 860848 bytes, checksum: 82f554c11bb4f3893cd7b7f66e1c5222 (MD5)<br>Made available in DSpace on 2015-08-05T14:36:18Z (GMT). No. of bitstreams: 1 Jean Carlos Oliveira Seidler.pdf: 860848 bytes, checksum: 82f554c11bb4f3893cd7b7f66e1c5222 (MD5) Previous issue date: 2015-03-16<br>Nenhuma<br>Diante da importância do lucro como indicador de desempenho financeiro das empresas e os questionamentos sobre a qualidade destas informações, o presente estudo objetivou classificar
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Coelho, Antonio Carlos Dias. "Qualidade informacional e conservadorismo nos resultados contábeis publicados no Brasil." Universidade de São Paulo, 2007. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-20082007-142442/.

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Esta pesquisa investiga se os resultados contábeis de empresas publicados no Brasil apresentam reconhecimento tempestivo e assimétrico de perdas econômicas na ocorrência de sinais contemporâneos de mau desempenho, atributo de conservadorismo condicional. Através da análise de dados balanceados em painel, efetuaram-se regressões multivariadas utilizando os Modelos de Componentes Transitórios nos Lucros, de Apropriações Contábeis e Fluxos de Caixa, de Apropriações Discricionárias e modelos correlatos. Foram examinados os números contábeis de amostra de 110 Companhias de Capital Aberto e de 2.700
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Maia, João Manuel Borges. "O impacto da crise financeira na qualidade dos resultados." Master's thesis, Instituto Superior de Economia e Gestão, 2014. http://hdl.handle.net/10400.5/8750.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>Este estudo pretende analisar o impacto da atual crise financeira na qualidade dos resultados relatados em empresas não cotadas europeias. A amostra é constituída por 86.161 observações empresa-ano de Portugal, Espanha, Irlanda Itália, Grécia, Alemanha e França, para o período entre 2003 a 2012. Os resultados sugerem que a crise financeira não tem impacto no nível de conservadorismo utilizado pelas empresas não cotadas no seu relato financeiro. Os resultados indicam também que as empresas não cotadas dos países sem ajuda finance
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18

Brugni, Talles Vianna. "Governança corporativa, conselhos de administração e fiscal e propriedade dos números contábeis no Brasil." Universidade de São Paulo, 2016. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-24112016-154235/.

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Muito em função da dificuldade de se observar o dia-a-dia dos conselheiros nas empresas, acadêmicos e profissionais se questionam sobre a importância dessas estruturas de governança corporativa (GC) quando o assunto é propriedade dos números contábeis. Nesse sentido, esta tese, além de discutir extensivamente e traçar um panorama geral acerca da configuração desses conselhos no Brasil ao longo dos últimos cinco anos, estuda de que forma essas e outras estruturas de GC se associam com medidas de qualidade da informação contábil das firmas brasileiras. Diferentemente do que se encontra na litera
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19

Günther, Nina Angela [Verfasser], Ann-Kristin [Akademischer Betreuer] Achleitner, and Christoph [Akademischer Betreuer] Kaserer. "Drivers of Earnings Management and Conservatism in the German Stock Market : Effects of IFRS Adoption and Family Governance / Nina Angela Günther. Gutachter: Ann-Kristin Achleitner ; Christoph Kaserer. Betreuer: Ann-Kristin Achleitner." München : Universitätsbibliothek der TU München, 2011. http://d-nb.info/1014330041/34.

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20

Pinto, Inês. "Essays on portuguese real estate investment funds." Doctoral thesis, Instituto Superior de Economia e Gestão, 2011. http://hdl.handle.net/10400.5/4258.

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Doutoramento em Gestão<br>Based on a sample of Portuguese real estate investment funds (REIFs), we aim with this thesis to have a better understanding about different issues related to financial reporting quality for this type of investment vehicle. In the first essay, we present an overview of the legal framework, environment and evolution of the Portuguese real estate investment fund market in the last decade. We provide information about the special features of this vehicle, as well as market performance, in order to justify why we believe that Portuguese REIFs constitute a unique set to st
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21

Novak, Jiri. "On the Importance of Accounting Information for Stock Market Efficiency." Doctoral thesis, Uppsala : Företagsekonomiska institutionen, Uppsala universitet, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-8411.

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22

Bryan, Daniel Mitchell. "The effects of persistence, growth, and conservative accounting on the association of accounting information with market value /." view abstract or download file of text, 2002. http://wwwlib.umi.com/cr/uoregon/fullcit?p3061936.

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Thesis (Ph. D.)--University of Oregon, 2002.<br>Typescript. Includes vita and abstract. Includes bibliographical references (leaves 93-96). Also available for download via the World Wide Web; free to University of Oregon users.
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23

Moreira, José António Cardoso. "Essays in links between firm value and earnings components under conservative accounting." Thesis, Lancaster University, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.404254.

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24

Dahlström, Viktor, and Robin Danielsson. "Levererar Big-4 en högre revisionskvalitet jämfört med Non-Big 4? : En kvantitativ studie som jämför större och mindre revisionsbolags revisionskvalitet relaterat till revisionsarvodet." Thesis, Högskolan i Gävle, Företagsekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-23802.

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Syfte: Större revisionsbolag har länge inom redovisningslitteraturen associerats med bättre revisionskvalitet jämfört med mindre revisionsbolag. På senare tid har frågan lyfts om större revisionsbolags höga revisionsarvoden beror på högre revisionskvalitet eller marknadsmakt. Denna studie bidrar med nya empiriska underlag inom jämförelsestudier mellan större och mindre revisionsbolag, där revisionsarvodet används som proxy för revisionskvalitet. Vidare tar denna studie, till skillnad från tidigare studier, även hänsyn till revisionskvalitet inom olika riskmiljöer.   Metod: Studien har använt s
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Su, Chi-Wen, and 蘇啟文. "Corporate Governance and Earnings Conservatism." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/50324718604150882379.

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碩士<br>輔仁大學<br>會計學系碩士班<br>96<br>The study investigates how various corporate governance indices (cash flow rights, the deviation between the control rights and cash flow rights, managerial ownership, institutional ownership, pledged share ratio of directors and supervisors, and CEO duality) affects earnings conservatism. I define earnings timeliness and conservatism following Basu (1997) and Wu (2006): Timeliness is defined as the speed at which accounting earnings incorporate news, and is empirically measured by the sensitivity of earnings to unexpected stock returns; conservatism is defined a
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26

XU, YU-XIANG, and 徐于翔. "Accounting Conservatism and Earnings Thresholds." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/09981374585738774617.

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碩士<br>靜宜大學<br>會計學系<br>104<br>This article studies the effects that having thresholds on positive profit, recent sustain profit and analysts' expectations will have in accounting conservatism. To have further understanding on whether a company manager will manage the profit in order to achieve the thresholds so the result will be in his personal gain. Such actions will cause a greater deviation between the financial report and the true value of the company, also diminish the accountability of the profit, and ended up lowering the practicality of the financial reward and the accounting conservat
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游嘉文. "Auditor Conservatism and Fourth Quarter Earnings." Thesis, 1999. http://ndltd.ncl.edu.tw/handle/21339815478197909488.

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28

Wong, Yi-Shiuan, and 王怡璇. "Audit Partner Sanction and Earnings Conservatism." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/36922535970515027360.

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碩士<br>義守大學<br>管理學院碩士班<br>98<br>A lot of financial scandals in recent years, so that the competent authority, accountants and regulators take more cautious about financial statements. This financial reporting conservatism is measured by asymmetric timeliness of earnings, and earning persistence which provided by the Basu (1997). The purpose of this study is to examine whether the earnings conservatism has increased after sanction event for a sample of the firms whose financial statements are audited by the sanction audit partners that violated the regulation and are sanctioned by the regulators
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Chen, Yen-Chun, and 陳彥均. "Audit Committee Financial Expertise and Earnings Conservatism." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/qr6c34.

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碩士<br>國立臺灣大學<br>會計學研究所<br>105<br>Base on the research design of Nigar Sultana (2013), this study uses the model designing by Basu (1997) as well as Ball and Shivakumar (2005) to research the listed companies that have set up audit committees in Taiwan from 2010 to 2016. There are two issues in this study. At first, we discuss whether there are more tendencies to earnings conservatism by setting up audit committee or not. Second, we try to find out whether members with different backgrounds in audit committees will have different impact on earnings conservatism by dividing financial experts int
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Ruan, Pin-Tau, and 阮品濤. "Corporate Governance, Accounting Conservatism and Analysts’ Earnings Forecasts." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/68340102302646834395.

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碩士<br>國立高雄第一科技大學<br>財務管理所<br>98<br>This study examines the effect of corporate governance and accounting conservatism on financial analysts’ earnings forecasts, especially forecast errors and dispersions. The prior literature showed the negative effect of accounting conservatism on analysts’ forecasts（Penman and Zhang, 2002；Mensah et. al., 2004）. Strong corporate governance with more transparent information will improve forecast accuracy. However, the definition of transparent information is unclear. This study tries to provide the supplement to link the two opposite views in literature.
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Cheng, Che-Hui, and 鄭哲惠. "Earnings persistence in nonlinear models and accounting conservatism." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/74827269849871983303.

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博士<br>國立臺北大學<br>會計學系<br>98<br>This dissertation explores earnings perisitence issues. First, this paper employs nonlinear STAR and STARX models to evaluate earnings persistence effects at firm-level. The models can resolve the collinearity problem between predictors; reflect firms’ volatile or irregular earnings streams, likely derived from long-run investment, and provide more useful information in improving forecasting performance. Most importantly, they can describe differential earnings persistence effects between different regimes, less verified in previous studies. Our empirical results
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Chen, Ying-Chuan, and 陳盈均. "Nonaudit Services and Earnings Conservatism: A Re-examination." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/50825567218857025900.

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碩士<br>國立中興大學<br>會計學研究所<br>98<br>This paper examines whether the provision of nonaudit services by auditors is associated with impaired auditor independence in the way of measuring earnings conservatism. If the nonaudit services are associated with impaired auditor independence, the reduced auditor independence will lead to lower audit quality and a resulting reduction in the quality of accounting, meaning the reduced earnings conservatism. This paper extends Ruddock, Taylor, and Taylor (2006), which indicate that the nonaudit services are not associated with reduced earnings conservatism. As R
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Yang, Ya-Lan, and 楊雅嵐. "Fee Dependence, Corporate Governance Risk and Earnings Conservatism." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/17219532274269845571.

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碩士<br>輔仁大學<br>會計學系碩士班<br>93<br>This thesis examines the relationship among fee dependence, corporate governance risk and earnings conservatism. The definition of earnings conservatism is based on Basu(1997): the differential verifiability requires the asymmetrical verification recognition of profits versus losses. The empirical measure of earnings conservatism is based on the estimated slope coefficient of reverse regression model developed by Basu(1997). I use publicly disclosed fee data of listed and OTC firms in Taiwan during the period from 2002 to 2003 which is required by the regulati
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I-ChinChen and 陳奕瑾. "Executive Compensation, Firm Performance, and Earnings Management-Conservatism Perspective." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/22154828784924160506.

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碩士<br>國立成功大學<br>會計學系碩博士班<br>98<br>It has long been established that because of accounting conservatism, the contemporaneous correalation between returns and earnings is higher for bad news firm-year than good news firm-year. Meanwhile, prior analytical agency work suggests that the compensation role of accounting earnings is potentially greater when the contemporaneous correlation between earnings and returns is lower. Based on a sample of 1587 observations from Taiwan listed companies over the period 2006-2008, the empirical results presented in this study suggest that, consistent with the pr
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Mon-Chin, Cho, and 卓孟慶. "Empirical Research of the Class Action on Earnings Conservatism." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/13917134420570603121.

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碩士<br>中國文化大學<br>會計研究所<br>97<br>This study empirically examines the impact of class action on earnings conservatism. After the Securities and Future Investor Protection Law was implementing. There is a non-profit organization known as Securities and Futures Investors Protection Center is found to help investor proceedings. Our concern emerged from the new law is that whether new requirements affect the conservatism of financial reporting. This study selects the publicly traded companies from 1998 to 2007, we use Basu’s (1997) Earnings/ Stock Returns model to measure the level of conservatism. T
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Lien, Chien-I., and 連千儀. "Earnings Management and Conservatism under China Special Treatments Policy." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/12712866270418810262.

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碩士<br>輔仁大學<br>會計學系碩士班<br>100<br>This thesis examines the timing of the earnings management and motivation under China’s special treatments policy when a company faced losses. This study focused on A-share listed companies during the period from 1998 to 2010, examining first-year firms with a loss to determine, whether they delay the inclusion of the special treatment (ST) designation and whether they engaged in upward earnings management behavior in the previous year. We examined situations in which a company found that losses could not be avoided even, through downward earnings management beh
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Lee, Chin Hsi, and 李金憙. "Accounting Conservatism Impact On Earnings Usefulness－Relevance and Reliability." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/30678880760513885119.

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碩士<br>國立臺北大學<br>會計學系<br>100<br>This study investigates the relation between accounting conservatism and the ability of current earnings to predict future operating cash flows (earnings relevance), and the relation between accounting conservatism and the ability of current earnings to predict future earnings (earnings reliability). Besides, I investigate the relation between earnings usefulness and the ability of current earnings to predict future operating cash flows, and the relation between earnings usefulness and the ability of current earnings to predict future earnings, i.e. I analysis th
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Chi-Wun, Jheng, and 鄭淇文. "The Relationship between Accounting Conservatism, Institutional Shareholdings and Earnings Management." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/64y3ug.

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碩士<br>國立臺北科技大學<br>經營管理系碩士班<br>101<br>Accounting conservatism usually is a factor which influence firms’ when manager reports financial report. Basu(1997) defined accounting conservatism as higher verification in recognizing good news than bad news or losses. Prior scholars indicated that corporate can adopt accounting conservatism to decrease earnings manipulation but some scholars believed that firms would have more incentive to increase earnings manipulation. In addition, institutional investor found to play external monitoring mechanism and institutional investors’ shareholdings would affec
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FAN, YU-SYUN, and 范渝珣. "The Study on Corporate Governance, Real Earnings Management and Conservatism." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/39476315986535344824.

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碩士<br>靜宜大學<br>會計學系<br>104<br>The outbreak of the Enron hit the US market in 2001. This event was prompted by proposing SOX (Sarbanes Oxley Act) and many companies turn to use real earnings management for safety. Corporate governance and accounting conservatism become more important in public; hence this study examines the relationships among corporate governance, real earnings management and conservative accounting. From 2004 to 2013, Taiwan’s listed companies were use as samples to investigate the connections among corporate governance, real earnings management and accounting conservatism, th
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Huang, Tsung-Wei, and 黃琮偉. "Transitory Earnings and Accounting Conservatism in Value and Growth Strategies." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/92573315745332406647.

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碩士<br>國立中正大學<br>會計與資訊科技研究所<br>100<br>This study shows that value and growth strategies(VGS) based on price-to-earnings (P/E) and market-to-book (M/B) performed on the Standard & Poor 500 index (S&P 500) between 1999 and 2008, P/E based VGS can generate an annual value premium of 9%, M/B based VGA can generate an annual value premium of 17%. When adjusting for transitory earnings and recalculate the P/E ratio, it increases the P/E based annual value premium by 5 to 7%, but adjustments for the accounting conservatism does not provide sufficiently strong evidence that it can increase the M/B base
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Lin, Wen-Chun, and 林玟君. "Directors’ and Officers’ Liability Insurance, Debt Contracting, and Earnings Conservatism." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/09547929319607101202.

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碩士<br>國立臺灣大學<br>會計學研究所<br>100<br>Prior studies argue that the purchase of directors’ and officers’ (D&O) insurance can reduce litigation risks and increase managerial opportunism. As Watts (2003) and Ball and Shivakumar (2005) argue that earnings conservatism can mitigate agency problems through constraining opportunistic behavior of managers, I evaluate whether this earnings conservatism holds when firms with high debt contracting demands purchase D&O insurance. Using data on firms listed in the Taiwan Stock Exchange Corporation and the GreTai Securities Market during 2008-2010, and employing
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Yang, Yi-Lung, and 楊義龍. "A Study of Association between Earnings Conservatism and Financial Forecast." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/71222231371576074491.

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碩士<br>朝陽科技大學<br>會計所<br>101<br>In recent years, the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) develop a common Conceptual Framework for Financial Reporting which remove the conservatism from the conceptual framework. Basu (1997) adopted the asymmetric timeliness of earnings to evaluate the conservatism. It implies that conservatism within the same year for all firms in the industry are homogeneous or assumes that the firm’s operating characteristics are stationary (Khan & Watts, 2009); however, this is impossible. To resolve these proble
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Kuo, Yu-Ting, and 郭宇婷. "An Empirical Study of Key Audit Matters and Earnings Conservatism." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/h52c8d.

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碩士<br>中原大學<br>會計研究所<br>106<br>Financial Supervisory Commission in Taiwan responds to the reform trend that has emerged from the West, and revise the relevant auditing standard communiques in accordance with International Standards on Auditing ISA700. It also stipulates that the listed company will use the SAS. No. 57 "Financial Statements Audit Report" and related communiques for the audit of financial statements starting from 2016. In the new reporting model requirements, the largest change and the most influential aspect are mainly requiring the accountant to communicate Key Audit Matter in
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44

Yeh, Mei-Pei, and 葉玫佩. "Asymmetric timeliness of earnings, market-to-book, conservatism, and information asymmetry." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/08941196654132244055.

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碩士<br>輔仁大學<br>會計學系碩士班<br>96<br>The thesis examines the relationship among asymmetric timeliness of earnings, market-to-book, conservatism, and information asymmetry. The sample consists of observations selected from listed and over-the-counter companies in Taiwan. The sample tested the asymmetric timeliness of earnings, market-to-book, and conservatism is over the 1986- 2007 time period. The sample tested information asymmetry and conservatism is over the 1994- 2007 time period. The empirical results are summarized as follows. 1. In our empirical tests, we first document a negative association
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Kuo, Hsuan-Ting, and 郭軒廷. "A Study of the Relationship between Accounting Conservatism and Earnings Attributes." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/53471444708370496199.

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碩士<br>國立成功大學<br>會計學系碩博士班<br>97<br>Conservatism has been criticized all the time, and there are many accounting fraud to keep pouring in Taiwan recently, since the responsibility of financial reporting is a question. Except for earnings and book value, the earnings quality information of financial statements is much concern for investor, and how to measure the earnings quality of the disclosed financial statements is very important. This paper refers to past documents, there are not any about the relationship of accounting conservatism and earnings attributes, hence the article will take an int
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Wang, Chun-Jen, and 王俊仁. "The Asymmetric Effect of Accounting Conservatism on the Multi-Period Earnings." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/29469544401294308289.

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碩士<br>國立臺灣大學<br>會計學研究所<br>97<br>This study is to investigate the the asymmetric effect of accounting conservatism on the multi-period earnings. Fisrt, we examine the extent that the recognition of economic events in accounting earning lags that of the market in Taiwan. In other words, we assess the association between current annual stock returns and both current and future periods’ accounting earnings. Further, similar to Basu’s model (1997), we use postive and negative annual returns to proxy for “good news” and “bad news”, respectively, to test the asymmetric effect of accounting conservati
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Wu, Wang-Pyng, and 吳婉萍. "The Association between Accounting Expertise of Outside Directors and Earnings Conservatism." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/65821118236370125336.

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碩士<br>元智大學<br>會計學系<br>94<br>The concept, corporate governance, refers to the way of management and governance in the corporation. It has been emerging since the early 1930’s in response to the perceived lack of effective board oversight that contributed to the poor performance problems. In 1997 there were numbers of scandals within Asian financial markets that led to severe Asian financial crises, and this concept is debated generally. Recently, no matter what countries in domestic or foreign occur that management fault and cause financial statement incorrect seriously. The authorities and the
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Wu, Hsiao-Ling, and 吳筱苓. "The Structure of Corporate Ownership and Earnings Conservatism: Evidence from China." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/94712279559332076586.

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碩士<br>淡江大學<br>會計學系碩士班<br>98<br>This thesis investigates the incremental effects of state ownership and non-tradable shares on earnings conservatism, examining data of Chinese listed companies. The split share structure represented a major hurdle to China’s financial market development. In 2005 the Chinese authorities have launched a structural reform program aiming at circulating state and non-tradable shares. The reform is expected to have important effects on the corporate governance and improve the earnings quality. The thesis employs the concept of earnings conservatism to define earnings
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Lin, Chiao-Wei, and 林巧薇. "The Impact of Political Connection on Accounting Conservatism and Earnings Management." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/9tu39r.

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碩士<br>國立臺中科技大學<br>會計資訊系會計與財稅碩士班<br>102<br>The purpose of this proposal is to investigate whether the board member’s political connection is associated with accounting earnings quality. Using Taiwanese listed firms for year 2000 to 2012 and 2008 as a watershed in this research. In 2000 to 2008 for the duration of the DPP and 2009 to 2012 for the duration of the KMT. I expect that if the boards have the political connection, they may be using the advantage of rulling to use more aggressive accounting policy and earnings management. The empirical results of the study show that the board of the po
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Juan, Li-Ting, and 阮莉婷. "The study of the association between accounting conservatism and earnings response coefficients." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/vf7tk9.

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碩士<br>東吳大學<br>會計學系<br>96<br>The purpose of this study is to examine the association between accounting conservatism and earnings response coefficients. The conservatism is the different confirmation degree of the revenue and expense. If we distinguish unexpected earnings into positive and negative parts, the market response to companies with high(low) conservatism differently. If the unexpected earning is positive, earnings response coefficients of companies with high conservatism will enhance; If the unexpected earning is negative, earnings response coefficients of companies with low conserva
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